Court of Madras in SIET Women's College case (4 supra) took the similar view.
7. Now, apart from the petitioner/polytechnic being ... operate such a law to the Polytechnic. Thus, both legally and logically the petitioner polytechnic is governed by the provisions of the Payment of Gratuity
were made showing the payments made to the polytechnic but the amounts debited to the Nachimuthu Polytechnic in the assessee's books were given ... loans or advances to the polytechnic and not as donations. No communication was sent to the polytechnic showing that any sum had been set apart
Court of Madras in SIET Women's College case (supra) took the similar view.
7. Now, apart from the petitioner/Polytechnic being an establishment ... operate such a law to the Polytechnic. Thus, both legally and logically the petitioner/Polytechnic is governed by the provisions of the Payment of Gratuity
persons. While the respondent pleaded that those persons were trainees from a Polytechnic Institute sent for training under a scheme introduced by the Ministry ... make contribution. She placed reliance upon the judgments rendered by this Court, Madras High Court and Bombay High Court.
4. Learned Counsel for the respondent
relevant to the assessment year 1982-83, the assessee trust ran a polytechnic also by making use of its funds. According to the Income ... first appellate authority. The first appellate authority, following the judgment of the Madras High Court in the case of Commissioner of Income Tax, Tamilnadu
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